Technical

Technical
1 November 2017

The CIOT has submitted comments to the OECD in response to its recent Discussion Draft on BEPS Action 7 – Additional Guidance on Attribution of Profits to Permanent Establishments (PEs) and Request for Input on Work regarding the Tax Challenges of the Digitalised Economy.

Technical
1 November 2017

Secondary and tertiary legislation has been published for consultation

Technical
1 November 2017

HMRC have recently issued a consultation document ‘Large Business compliance – enhancing our risk assessment approach’.

Technical
1 October 2017

Control of a number of existing social security benefits is being passed from the UK Government to the Scottish Government and the Social Security (Scotland) Bill provides a framework for the creation of the Scottish social security system to deal with these benefits.

Technical
1 October 2017

Discussions about how to administer the law fairly in Scotland, particularly in relation to welfare benefits.

Technical
1 October 2017

The Barclay Review of Business Rates published its final report and recommendations to the Scottish Government at the end of August. The CIOT had provided the review with written and oral evidence during the course of its work on the guiding principles and practicalities behind reform of the system.

Technical
1 October 2017

The CIOT has asked the Scottish Government to confirm whether or not LBTT group relief is available where shares are pledged as security for a loan.

Technical
1 October 2017

Correspondence with HMRC clarifies when trust income is mandated to a beneficiary.

Technical
1 October 2017

The new Working Together Agent Forum has now gone live. Here’s how to get involved, and why you should do so.

Technical
1 October 2017

The CIOT provided written evidence to the Scottish Parliament’s Finance and Constitution Committee on its inquiry into the economic impact of Brexit. The submission focused on evidence provided to other Scottish Parliamentary committees over the past year that highlighted concerns on the possible tax implications of the UK’s decision to leave the EU.